HomeMy WebLinkAbout09-08-06
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15056051058
REV-1500 EX(
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
County Code Year
File Number
21 IO(P
10281
196-28-6872
MARCH 8, 2006
Date of Birth
APRIL 22, 1939
Decedent's Last Name
Suffix
Decedent's First Name
MI
T
HESTON
JOAN
I
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
n 1. Original Return
C~
2. Supplemental Return
C~
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
4. Limited Estate
C~ 4a. Future Interest Compromise (date
of death after 12-12-82)
C~ 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
C~ 10. Spousal Poverty Credit (date of death C~ 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
C=:J
C-:J
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
o
8. Total Number of Safe Deposit Boxes
HARRY L. BRICKER, JR.
(717) 233-2555
Firm Name (If Applicable)
HARRY L. BRICKER, JR., ATTORNEY AT LAW
City or Post Office
HARRISBURG
State
PA
ZIP Code
17101
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REGIST~~ WILLS ~ ONLY! .:';
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First line of address
407 NORTH FRONT STREET
Second line of address
m
Corresppndent's e-mail address:
HLBLAW@VERIZON.NET
ve examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
of preparer other han the personal representative is based on all information of which preparer has any knowledge
ETURN
)1I\TE. ?
y-Z.Ci ~
A
OAT}
q/'~-()(P
RIGINAL FORM ONLY
Side 1
L
15056051058
15056051058
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15056052059
REV-1500 EX
Decedent's Name:
RECAPITULATION
JOAN HESTON
1. Real estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
c=> Separate Billing Requested
7.
Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c=> Separate Billing Requested
Total Gross Assets (total Lines 1-7)
8.
9.
Funeral Expenses & Administrative Costs (Schedule H)
10.
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11.
Total Deductions (total Lines 9 & 10)
12.
Net Value of Estate (Line 8 minus Line 11)
Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13)
13.
14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. ~~~~:~~~;~I~a1x4 r~~~~I~
transfers under Sec. 9116
(a)(1.2) X O.
16. Amount of Line 14 taxable
at lineal rate X 0.045
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
19. TAX DUE
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
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15056052059
11.
12.
13.
14.
15.
16.
17.
18.
19.
196-28-6872
Decedent's Social Security Number
1.
2.
3.
4.
5.
6.
7. !
8.
9.
10.
15056052059
$119,500.00
$0.00
$0.00
$0.00
$47,265.18
$0.00
$0.00
$166,765.18
$216,77083
$0.00.
$216,770.83
($50,005.65) !
$0.00
($50,005.65)
$0.00
$0.00
$0.00
$0.00
$0.00
C:J
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I REV-150~ EX Page 3
File Number
Decedent's Complete Address:
DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER
JOAN HESTON 196-28-6872
STREET ADDRESS
916 GETTYSBURG PIKE
CITY I~TATE IZIP
MECHANICSBURG PA 17055
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1)
2. Credits/Payments
A Spousal Poverty Credit
B. Prior Payments
C. Discount
$0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C ) (2)
$0.00
Total Interest/Penalty ( D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A Enter the interest on the tax due.
B. Enter the total of Line 5 + SA This is the BALANCE DUE.
(3) $0.00
(4) $0.00
(5) $0.00
(SA)
(5B) $0.00
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; 0 i:8J
b. retain the right to designate who shall use the property transferred or its income; 0 i:8J
c. retain a reversionary interest; or 0 i:8J
d. receive the promise for life of either payments, benefits or care? 0 i:8J
2. If death occurred after December 12, 1982, did decedent transfer property within one 0 i:8J
year of death without receiving adequate consideration? 0 i:8J
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 i:8J
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate
property which contains a beneficiary designation? 0 i:8J
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (I)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0)
percent[72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an
adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in
72 PS. ~9116(1.2) [72 PS 99116(a)(1)]
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)]. A sibling is
defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
, .
. REV-1502EX'+ (6-98)
f
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SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JOAN HESTON
FILE NUMBER
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing
buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be
disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
REAL ESTATE - KNOWN AND NUMBERED AS 916 GETTYSBURG PIKE, MECHANICSBURG, PA 17055
(SAID REALTY IS OWNED BY JOAN T. HESTON, THE DECEDENT, ONE-HALF (Y:z) INTEREST AND
GEORGE E. HillMAN, JR. AND JENNIFER A. HillMAN, HUSBAND AND WIFE, ONE-HALF (Y:z)
INTEREST. THE DEED IS RECORDED IN THE CUMBERLAND COUNTY RECORDER OF DEEDS
OFFICE IN DEED BOOK 262, PAGE 2795. THE APPRAISAL, WHICH IS ATTACHED, VALUES THE
REALTY AT $239,000.00. THE INTEREST OF THE DECEDENT, THEREFORE, IS SHOWN AS
ONE-HALF (Y:z) OF THE APPRAISED VALUE OR $119,500.00).
VALUE AT DATE
OF DEATH
$119,500.00
TOTAL (Also enter on line 1, Recapitulation)
(If more space IS needed, insert additional sheets of the same size)
$119,500.00
). REV-15G8 i~ + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
JOAN HESTON
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
$8,300.00
2001 DODGE DAKOTA PICK UP TRUCK
2.
SOVEREIGN BANK:
A. CHECKING ACCOUNT NO. - 0042989363
B. CHECKING ACCOUNT NO. - 1681735377
$6,379.99
$31,582.85
3.
UNITED STATES TREASURY - 2005 INCOME TAX REFUND
$338.00
4.
STATE EMPLOYEES' RETIREMENT SYSTEM - FINAL SETTLEMENT OF THE ACCOUNT OF
THOMAS K. HESTON (HUSBAND OF DECEDENT - PREDECEASED DECEDENT ON
DECEMBER 19, 2003)
$664.34
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$47,265.18
1& REV-1511 !i~+(12-99)
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
JOAN HESTON
ITEM
NUMBER
A.
1.
2.
3.
4.
B.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
Debts of decedent must be reported on Schedule I.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
SLABINSKI FUNERAL HOME, INC. - FUNERAL
SLABINSKI FUNERAL HOME, INC. - GRAVE OPENING
FLOWERS
LUNCHEON FOLLOWING SERVICE
$7,649.00
$1,000.00
$288.90
$856.05
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
Attorney Fees HARRY L. BRICKER, JR, ESQ.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant JENNIFER A HILLMAN
Street Address 916 GETTYSBURG PIKE
City MECHANICS BURG
Relationship of Claimant to Decedent
State
Zip
$9,000.00
$3,500.00
State PA
Zip 17055
DAUGHTER
Probate Fees
REGISTER OF WILLS, CUMBERLAND COUNTY - PETITION FOR LETTERS OF
ADMINISTRATION
$311.00
Accountant's Fees
Tax Return Preparer's Fees
REGISTER OF WILLS, CUMBERLAND COUNTY - RENUNCIATION
REGISTER OF WILLS, CUMBERLAND COUNTY - SHORT CERTIFICATE
CUMBERLAND LAW JOURNAL - ADVERTISE ESTATE
THE SENTINEL - LEGAL - ADVERTISE ESTATE
ROBERT ENSMINGER APPRAISERS - APPRAISAL OF REAL ESTATE AND PERSONALTY
IONNI ABSTRACT COMPANY - PRESENT OWNER SEARCH
JAMES D. BOGAR, ATTORNEY AT LAW - PROFESSIONAL SERVICES RENDERED
NATIONAL CITY CONSUMER LOAN SERVICES - MORTGAGE ACCT. NO. 4489298161019189
(AS OF 5/24/06)
ABN AMRO MORTGAGE GROUP, INC. - MORTGAGE ACCT NO. 0644162216 (AS OF 3/11/06)
REGISTER OF WILLS, CUMBERLAND COUNTY - FILING FEE RE: INVENTORY AND PENNSYLVANIA
INHERITANCE TAX RETURN
$10.00
$8.00
$75.00
$144.29
$300.00
$45.00
$217.00
$27,504.34
$165,832.25
$30.00
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$216,770.83
" REV-1SHfX + (9-00))
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SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JOAN HESTON
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
1 JENNIFER A HILLMAN DAUGHTER ONE-THIRD (1/3) OF
916 GETTYSBURG PIKE, MECHANICSBURG, PA 17055 ESTATE
2 DENNIS M. HESTON SON ONE-THIRD (1/3) OF
910 THORNTON ROAD, MECHANICSBURG, PA 17055 ESTATE
3. CHRISTOPHER B. HESTON SON ONE-THIRD (1/3) OF
2955 LARDNER STREET, PHILADELPHIA, PA 19149 ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $0.00
(If more space is needed, insert additional sheets of the same size)
1F;le No 00002251 PaQe #11
form GAS - "Win TOTAL' appr.sal software by a la mode, inc, - '-800-ALAMOOE
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IFlle Nn OOOO??"I Pane #?I
Robert Ensminger Appraisers
3557 Elmertan Ave.
Harrisburg, PA 17109
May 17, 2006
Harry L. Bricker. Jr
407 N. Front St.
Harrisburg, PA 17101
Re Property:
E state of:
File No..
916 Gettysburg Pike
Mechanicsburg. Pa 17055-5325
Joan T. Heston
2006-00267
In accordance with your request, I have appraised the above referenced property. The purpose of this appraisal is to
estimate the market value of the property described in this appraisal report, as improved, in unencumbered fee simple
title of OINnership. This report is based on a physical analysis of the site and improvements, a loeational analysis of the
neighbomood and city, and an economic analysis of the market for properties such as the subject. The appraisal was
developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice
The value conclusions reported are as of the effective date stated in the body of the report and contingent upon the
certification and limiting conditions attached.
Additionally, a vehicle has been appraised and is based on Kelly Blue Book's private party value. A 2001 Dodge Dakota
pick up truck in good condition with 64,490 miles, is valued at $8,300. The Dodge truck was not available for Inspection,
it is located out of tOl/tn. The value is based on a verbal description of the vehicle.
It has been a pleasure to assist you Please do not hesitate to contact me or any of my staff if we can be of additional
service to you
Very truly yours,
~+t:~
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Robert Ensminger Appraisers
!File No 00002251 PaO' #31
2006-00287
Pr oertv Oeseri ,tion RleNa. 0000225
Property Add!'ss 916 Geltvsbura Pike City Meehanicsburc Stale Pa lio Code 17055-5325
Looal De enption Reeord Book 262 Paoe 2793 County Cumberland
Assessors Pareei No. 42-30-2108-068 Tax Year 05-06 R.E. Tax" $ 3 527.56 Special Assessments S 0.00
Borrower Joan T. Heston Current Owner Estate of Joan T. Heston et al Oeeunanl: I2<J Owner I Tenant r I Vacant
Prooertv riahls anoraised [XJ Fee Sim Ie l LeasehOld Pro'ecl Tvoe PUO Condominium H DNA onlvl HOA S 0.00 /Mo.
Ne~hborllood or Pro'eet Name Center S~uare Ma Reference 25420 Census Tract 42041-0116.02-7
Sale Pnce S N/A Oat of Sale N/ A 'h~~I'on lIer 0.00
Lender/CI~nt Hanv L. Bricker Jr. Address 407 N. Front S1.
Appraiser Roberl A. Ensminqer, CRREA, PPA Address 3557 Elmerton Ave Hanrisburq. PA 17109
Location WUrban ~ SubtJrbilJ1 W Rural Predominant p~tale family ho~~~g Present land use % Land use change
Builup DOver 7S% tSI2S-7S% 0 Under2S% occupancy $(000) (yrs) One fami~ --BL- o Not like~ 0 Ukely
Growth rate o Rapid tSI Stable o S~w tSI Owner ~ Low-----.1L 2 4 laml~ --:1---- tSIln process
Propertyv,lues Ol"reasing .~ Stable o Declining o Tenant 500 HI h 60 Muro-tamily~ To Srnole Famllv
Oemanl1Jsupply ~ Shortage ~ In balance Rover SIIpply ~ Vacant (0-5%) IIi!l\'IlWi Predommant r. CommercIal 6
Marketmn time Under 3 mos. n 3-6 mos. 'Over 6 mos. F1 Vac 10,", S% 180 35 Vacant 20
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundalles and characteristics' The neiahborhood boundaries are the Center Square Areas of UDDer Allen Townshio.
Factors that affect the marketability ot the propert.s in the nerghborllood (proXimity to employment and amenroes, emp~yment stabiity. appeal to market, efc):
The sub'eet is located in Uooer Townshio. There are many laroe emolovers in the area and emolovment stabilitv is verY 0000 as evidenced by
the below averaae unemolovment rate. Access to maior emOloyment centers and recional shoooina malls is Drovided by the Caoital Beltwav
and the Interstate Hi hway system. All amenities are available within a reasonable commutinq distance.
Markel conditions," In, subject neighbortlOod lincludlng support for the above conclusions related 10 the trend 01 property values. demand/supply. and marketing lime
n such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, atc.):
~est rates have been rising Slowly over the past year which has slowed the i.nflation rate for homes in the area. Previous years have seen
I price increases in the 8 to 10 Dercent ranae. Demand is still strona for homes rn this area. The reoion tvaicall does not exnerience the
dislocations of economic slowdown due orimarilv to the stabilizina effects of the state and federal aovemments which make uo almost 25% of
the reaional work force however an increase in interest rates and other market factors could strip awav recent price aains.
Project Information for PUDs (If apPQcable) . -Is the developer/ooilder in control of the Home Owners' Association (HOA)? UYes UNo
Approximate total number of units in the subject project Approximate total number of units for sale in the subject project
Describe common elements and recreational facilities:
Dimensions 229.27 x 173.73 x 146.28 x 42.50 Topography Basicall Level
Silearea 0.38 Acres Comer Lot ~ Yes DNa Size Averaoo for the area.
SpeCific zoning classification and description SR - Suburban Residential Shape Irreoular
loning compl~nce ~ Legal 0 Legal nrnlConlorming (Grandtathered use) o lI.gal o No zoning Or~nage Averaoe for the area
HI nest & best use as Imoroved: rxI-Present "se n Other use lex lainl View Averaoe for the area.
Utilities Public Other Off-site Improvements Type PlIb~c Private Landscaping Averaae for the area
Electncity ~ Streei Asphalt ~ 0 Ortveway Sunace Asphalt
Gas 0 Cum/gutter None 0 0 Apparent easements Tvplcal utilitv
Water ~ Sidewalk None 0 0 FEMA Special Rood Hazard Area DYes ~ No
Sanrtarysewer ~ Street lights None 0 R FEMAlone C Map Date 2115/1980
Sloml sewer AIIev None n FEMA Ma No. 4203720010C
Comments (apparent adverse easements. encroachments. special assessments. slide areas, illegal or legal nonconforming zoning use. etc.l: There are no
apparent easements encroachments or other conditions which would have an adverse effect on the value. A title search which is bevond the
scope of this aaaraisal has not been conducted to discover anv adverse conditions associated with this property.
GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION
No. of Unls 1 Foundation Concrete Block Slab Partial Area Sq. Ft. 662 Root _0
No. of Stones 2 ExtenorWalls Brick & Alum. Crawl Space N/A % Finishen 50 C'iling_O
Type (Oet./Att.) Detached Roof Surtace FiberglasShin Ie Basement Partial Ceiling Drywall Walls _0
DeSign (Style, Solit Level Gutters & Ownspts. Aluminum Sump Pump Yes Walts Panelinq Floor _0
ExistingiProposed Existina Window Type Double Hung Dampness Yes FOOl Carpet None _0
Age IYrs.' 46 Stann/Screens InsulatedlYes Settlement No evidence Outsine Entry None UnknowL-- ~
Effective A e IVrs.1 12 Manutaetured House No Infestation No evidence
ROOMS Fo'er vinn Oinin Mchen Den Fami~Rm Rec Rm. Bednwns # Bath' LaundN tiler Area So. Ft.
l!~semenf 1 1 662
Levell 1 1 1 Storace 951
- Level 2 1 DR & DA 1 1 977
Level 3 4 2 951
Finished area above nrade contains: 11 Rooms' 4 Bedroomls 3 Bathsl: 2879 5 are Feet of Gross LWlIlo Area
INTERIOR MaterialS/Condition HEATING KITCHEN EQUIP ATTIC AMENITIES CAR STORAGE:
- Floors CaroeUAveraoe Type ~ Retngeralor 0 None C Fireplace(s) # L-.- ~ None 0
Walls Drywall/Averaoe Fuel ~ RangeiOven ~ Stairs 0 Patio ~ Garage # ot earn
Trim/finiSh WoOO/Averaoe Condmon Averaae Disposal 0 Drop Stair 0 Deck ~ Attached 2 Car
Bath Floor Vinvl/Averaae COOLING Electric Dishwasher 0 Scutt. ~ Porch ~ Oelached
Bath Wainscot Ceramic/Averaae Centnll~ Fan/Hood ~ Floor 0 Fence ~ Built-In
Doors 6 Panel/Avo. Other None Microwave 0 Healed R Pool Above Ground ~ Carport
Condition Averaoe Washer/DIVer Fi Rnlshed n Onvewav 5 Cars
Adnnion" teatures (special energy efticient items. etc.) Ceilino fans vaulted ceilina in lR.
Condilioll of the jmprovemenls. depreciation (physical, junctional, and external), repairs needed. quauty of construction, remodeling/additions, ete.. There is no
functional or economic obsolescence. The basement area has leaked in the Dast and while the situation has been corrected all damaae has
not been repaired. The appraisal is made in as is condition and aporopriate acfustments have been made to reflect this condition. The above
- round pool is considered to be personal property and is not valued in this appraisal.
Adverse environmental conditions (SUCh as, but not ~mrted to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, Of in the
immediate vicinITY 01 the subject property.: No adverse environmental conditions were noted on the date of inspection however the appraiser is not
an expert in the environmental sciences. All concerns should be addressed by a oroperty Qualified expert,
UNIFORM RESIDENTIAL APPRAISAL REPORT
Freddie Mac Fonn 70 6/9.3
PAGE 1 OF2
Form UA2 - 'WinTOTAL' appr;jsal software by a la mode, inc. -l-BOO-ALAMODE
Fannie Mae Form 1004 6/93
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UNIFORM RESIDENTIAL APPRAISAL REPORT
IFile No OOOO??SI Page #41
2006-00287
=$
=$
=$
=$ -
COMPARABLE NO.1 COMPARABLE NO.2
~::f; ""'"~'~
Mechanicsburn Mechanicsbura
1.93 miles NE
N/ A --.--111QQQ.
107.96 <tJ..- $ 94.94 <tJ:
MLS, Public Tax File MLS, Public Tax File
ESTIMATED SiTE VALUE
ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS'
Dwelling 2,879 Sq. FI. @$ ~ = $
662 Sq.Ft @$~ =
Garnge/Carpon ~ Sq. Ft. @$ ~ =
Total Estimaled Cost New = $
Less Physical Functional External
Depreciation 48,9901 4,8991
Depreciated Value 01 Improvemen!sRounded
"As-is" Value 01 Srte Improvements
INDICATED VALUE BY COST APPRDACIt
IITM I SUBJECT
916 Gettysburg Pike
Address Mechanics
.!'.roXlmrr' 10 Suhecl
Sales Price
Price 'Gross LivinaArea
Oataamllor
Verilication Source
VALUE ADJUSTMENTS
Sales or Rnancing
Concessions
Date of Sale/Time
Loeabon A veraae
Leaseholrl/Fee Sim Ie Fee Simale
Srre 0.38 Acres
View A verane
Desinn and ADDeal Salit Level/Ava.
OualIT, of Construction Br&AI/Averane
Ale ..__~_
ondition Averaae
Above Grade Total: Bdrms Baths
Room Count 11 4 3
Gross li'lnD Area 2 879 So. FI.
Basement & FinIShed Partial Basement
Rooms Be~w "rade Part. Finished
Functionallml"" Averaae
HeatinnJr.ooilnn OHWBB/Centrai
Enemv Efficient Items Insulated Windows
Garn""!Ca~rt 2 Car Attached
Porth, Patio, Deck, P()(ch,Patio,Deck
Firen~celsl elc. 2 Firealaces
Fence Pool etc Fence
Is
$
Inspection
DESCRIPTION
DESCRIPTION
Conventional
24 DOM
2/3/2006
Averaae
Fee SlmDle
0.44 Acres
A varaoe
Solit Level/Avn.
Br&Vin/Aver;:ll1e
26
Avaraae
Total : Bdrms : Baths
8 3 2.5
2010 So. Ft.
Partial Basement
Part. Finished
Averao8
EBB/Nane
Insulated Windows
1 Car Attached
Sunroom
Fir80lace
Fence Snort Pool
Fil. No. 0000225
Comments on Cost Approach (such as. source of cost estimate. sile value.
square foot calculation and lor HUO, VA and FmHA. the estimated remaining
economic life 01 the property): The Marshall & Swift Residential Cost
Handbook alana with local cost fact()(S Dravided bv local
contractors were used in the comoletion of the cost aooroach.
Phvsical deDrec/ation is based on the aoe/life method where
denreciation '= effective ;:II1e I economic life. Unless othel'W'ise
noted total economic life is 60 vears. Functional obsolescence
is the cost to cure below standard items or the excess cost of
suoeradeouacies. There is no economic obsolescence
= $
45 000
COMPARABLE NO.3
506 Daria Rd.
Mechanicsbura
3.21 miles NE
210000
$ 93.21 <tJ
MLS, Public Tax File
+1-1$ Adiust
DESCRIPTION
279 900
+1- $ Adlus!
-12000
+1200
-7500
-12000
+1.000
-1900
+3000
+2000
-8 000
NelM.ltotall + - .1 2190011&$ 29000M:-
Adjusted Sales Price
of Comnarnble . . ls. 238,900 239 000 245 700
Comments on Sales Comparison (tncluding Ihe soblecl property's compatibility to the neighborhood etc) All af the c","Darables are solit level hauses In
UDDer Allen Townshio. The c","oarables estabiish the ranae of value for the subiect orooertv.
215,925
16,550
12,474
244,949
53 889
191 100
5000
241,100
+i-lSAd'ust
DESCRIPTION
Conventional
11 DOM
7/22/2005
Averaae
Fee SimDle
0.28 Acres
Averaae
Snlit Level/Ava.
Br& Vin/Averane
34
Averaae
Total : Bdrms Baths:
8 3 2.5
2212 So. Ft :
Partial Basement
Part. Finished
Averaae
EBB/Centrai
Storm Units
1 Car I ntonral
Deck, Patio
Fireaiace
None
+5 000
Conventional
5DOM
10/31/2005
Good
Fee Simnle
0.30 Acres
Averaae
5 lit Level/Avn.
Br&Vin/Good
28
Good
Total :Bdrms: Baths'
8 4: 2.5
3,003 So Ft
Partial Basement
Unfinished
Averaae
Heat Pum D
-34,200
ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3
Date, Pnce and Data 4/15/2004 No sales in the last 3 years No sales in the last 3 years No sates in the last 3 years
Source, tor prior sales $215,000 other than reported above. other than reported above. other than reported above.
~a.CQ!1jlp~eed STEB ReDart STEB Repart STEB Ranart
Ana~sis of any current agreemenl of sale, oplion, or listing ot subJecl prope~y and analysis of any pnor sales of subject and comparab.s wrrhin one year of the date 01 apprnisal:
There are no known aoreements of sale ()( listinos of the orODertv al the aresent time. The subiect Drooertv was Durchased within the last
three vears in an annarently arms lennth transaction.
INDiCATED VALUE BY SALES COMP~RISDN APPROACH $ 239,000
INDICATED VAI.UE BY INCOME APPROACIt iii AnnllCablel Estimaled Market Rent < N/A IMo. x Gross Rent Moli ler N/A ,s
This appraisal is made ~ "as is. U subject to the repairs, anerations, inspections or conditions listed below 0 suhject to completion per plans & specifications.
Conditions of Appraisal: This aooraisal is made in as is condition. The attached addenda are a sinnificant nart of this reoort.
+900
-1000
+1.000
+13 000
+6 000
+3 000
+500
+1500
-3000
+1500
-1000
+1.000
+10000
+2500
+2 000
+4 000
+1,000
+1500
+1500
Insulated Windows
2 Car Intonral
P()(ch,Deck
Gas Fireolace
Fence Paol HotT
Final Reconciliation: Three traditional anoroaches were considered in the annraisal orocess. The cost anoroach usual I determines the UDOer limit
of value and the income acoroach was not com leted due the few number of rentals of homes this size. The market data anoroach to value is
considered to be the most accurate means of achievinc the market value and has been heavilv relied uoon in the final valuation.
The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certification, contingent
and limrtlng conditions, and market va"e definrrion that are stated in Ihe attached Freddie Mac Form 439/FNMA lorm 1 004B (Revised 6/93 ).
I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, Of THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF 3/8/2006
(WHIClttS~rt::lDFINSPE7I0 &::N HE EFFECTIVE DATEDFTHISREPDRTITD BE. $ 239,000
APPRAISER: J.......< ,"~ _ 4 _ SUPERVISORY APPRAiSER IDNt Y IF REQUIRED):
Sinnalure k'" Y '. ."'~J Slqnature 0 Old 0 Did Not
Name Rabert)A. Ensminaer CRREA PPA fJ Name Inspect Property
Date Reoon Sioned 5/17/2006 Date Renan SiDned
Stale Certilication # RL-0009~___---.J;tate PA __ Slate C,,1if~alion # State
Or State License # RL-000952-L Sfale PA Or State license # Stale
Freddie Mac fDrm 70 6/93
PAGE 2 OF 2
Form UA2 - 'WinTOTAL" appraisal software by a la mode, inc. -1-BOO-ALAMODE
Fannie Mae Form 1004 6-93
'4 ..
IFile No 00002?SI Page #51
Owner Estate of Joan T. Heston et al
Property Address 916 GettvsburQ Pike
Crry Mechanicsbura Counl'i Cumber1and State Pa np Code 17055-5325
Appraiser Robert A. Ensminger CRREA PPA
General Text Addendum
Fi. No. 0000225
Every effort has been made to conform to FNMA & FHLMC guidelines, and in most
cases, an even stricter interpretation of guidelines found common to most
investors in the secondary market. Since every property can not be compared to
"ideal" sales, the appraiser must choose sales from the market search which meet
investor underwriting standards and guidelines established by the professional
association of which the appraiser is affiliated.
The appraisal has been completed without the benefit of a complete legal
description. The size and shape of the lot have been determined from information
obtained from tax maps, available plot plans, multi-list services, developers plans,
and/or surveys. Lot and block numbers are not commonly available in this area. A
title search, which is beyond the scope of this appraisal, is generally necessary to
determine lot and block numbers, plan book pages, adverse easements,
encroachments, deed restrictions and/or special assessments. Without a full title
search, the estimated value stated herein could be adversely affected, if at a later
date any adverse conditions are discovered.
The appraiser is not an expert in the environmental sciences. The appraiser is not
aware of the existence of RADON GAS and/or RADON DAUGHTERS, LEAD BASE
PAINTS, LEAD IN THE PLUMBING FIXTURES AND PIPES, ASBESTOS,
UREA-FORMALDAHIDE FOAM INSULATION, SICK BUILDING SYNDROME,
PETROLEUM LEAKAGE, AGRICULTURAL CHEMICALS, OR OTHER HAZARDOUS
SUBSTANCES, and does not possess the knowledge or equipment necessary to test
for such items. If testing by qualified technicians indicates unacceptable levels of
any hazardous substance or condition, the appraised value may be adversely
affected or voided.
Digital photographs have been used in preparing this appraisal report. The
photographs have not been retouched, air brushed or altered in in any form.
Occasionally, it is necessary to enhance the photographs to compensate for lighting
conditions. This usually occurs in bright sunlight that casts deep shadows. The
actual photograph is not altered but is lightened to allow the reader of the report to
see objects in the photographs more clearly.
Digital maps are used in preparing appraisal reports. The mapping program
automatically determines the location of the subject property and the comparables
sales, determines the distance between the subject and the comparable sales and
automatically places the distances in the appropriate place on the appraisal form.
The actual placement of the subject and comparables may be exact, but are close
enough to allow the reader to find the properties within one-tenth of a mile of the
actual location.
Digital floor plans are used in appraisal reports as necessary. Exterior dimensions
are to scale and are based on actual field measurements. Interior details may not
be complete and are not to scale. They are provided only to help the reader
visualize the interior of the property and the general layout of the home. The
program calculates the square footage of the home based on the exterior
dimensions and places the results in the proper sections of the report. All
calculations are detailed on floor plan pages.
This report has been electronically prepared in compliance with USPAP guidelines
and includes a secure digital signature along with adequate security measures in
place to protect the data produced by the appraiser.
Form TADD ~ ''Win TOTAL" appraisal software by a!a mode, inc. ~ 1-BOO,AlAMODE
"
. ~
Subject Photos
IFile No OOOO??51 PaQ" #61
Owner Estate of Joan T. Heston et al
Pron,rtv Address 916 Gettvsbum Pike
Gilv Mechanicsbura Gounlv Cumberland State Pa no Gode 17055-5325
Aooralser Robert A. Ensminoer CRREA PPA
Form PIC3xS.SA - "VVinTOTAL" appraisal software by a Ia mode. inc. - l-BOO-ALAMODE
SUbject Front
916 Gettysburg Pike
Sales Price NI A
Gross Living Area 2,879
Total Rooms 11
T otaJ Bedrooms 4
Total Bathrooms 3
Location Average
View Average
S~e 0.38 Acres
Quality Br&AIIAverage
Age 46
Subject Rear
Subject Street
"
.:
Subject Photos
lFile No 00002251 P'Q' #71
Owner Estate of Joan T. Hestoo et al
Prooertv Address 916 Gettvsbum Pike
C" Mechanicsburn Counlv Cumberland State Pa <1" Code 17055-5325
Aooraiser Robert A. Ensmj~er CRREA PPA
Form PIC3x5.SR - 'WinTOTAl' appraisal software by a la mode. inc. - 1-800-ALAMOOE
Subject Front
916 Gettysburg Pike
Sales Price Nt A
Gross Living Area 2,879
Total Rooms 11
Total Bedrooms 4
Total Bathrooms 3
Location Average
View Average
S,e 0.3B Acres
Quality Br&AIIAverage
Age 46
Subject Rear
Subject Street
"
'.
Subject Photos Interior
IFile No 00002251 P.oe #81
Owner Estate of Joan T. Heston et al
Property Add",,, 916 Gettvsbura Pike
Cit Mechanicsbura County Cumbenand State Pa no Coae 17055-5325
Appraiser Robert A. EnsminDer CRREA PPA
Fonn PIC3xS.SI- "WinTOTAL" appraisal software by a la mode, inc. -1~BOO-ALAMODE
Living Room
916 Gettysburg Pike
SaI.s Price N/ A
Gross Living Area 2,879
Total Rooms 11
Total Bearooms 4
Total Bathrooms 3
Locanon Average
View Average
SITe 0.38 Acres
Quality Br&AI/Average
Age 46
Family room
Bedroom
"
.:
Subject Photos Interior
IFile No 00002251 paoe #91
Owner Estate of Joan T. Heston et al
Property Address g 16 GettvsburQ Pike
City Mechanicsburg County Cumberland State Pa np Code 17055-5325
Aoorniser Robert A. EnsminQer CRREA PPA
Form PIC3xS.SI- ''Win TOTAL" appraisal software by a la mode. inc. - 1-800-ALAMODE
Basement Game Room
916 Gettysburg Pike
Sales Price N/ A
Gross living Area 2,879
Total Rooms 11
Total Bedrooms 4
Total Bathrooms 3
location Average
View Average
Sde 0.38 Acres
Quality Br&AIIAverage
Age 46
Water damage not
repaired
",
Comparable Photos ##
Owner
Pro Address
C
A raiser
Estate of Joan T. Heston et al
916 Getl sbu Pike
Mechanicsbur
Robert A. Ensmin er CRREA PPA
Coun Cumberland
Form PIC3x5.CR - '~nTOTAL' appraisal software by a la mod..lOc. -I-BOO-ALAMOOE
Stat. Pa
IFile No 00002251 Pane #101
" Cod. 17055-5325
Comparable 1
B06 Lancelot Ave.
Pro,. In Subject 0.34 miles N
Sales Poce 217,000
Gross living Area 2.010
Tntal Rooms 8
Total Bedrooms 3
Total Bathrnoms 2.5
Location Average
View Average
SI. 0.44 Acres
Quality Br&VinlAverage
Ag. 26
Comparable 2
11 Big Hom Ave.
Prox. to Subject 1.93 miles NE
SalesPoce 210,000
Gross Living Area 2,212
Total Rooms 8
Total B.drooms 3
Total Bathrooms 2.5
Location Average
View Average
SI. 0.28 Acres
Quality Br&VinlAverage
Ag. 34
Comparable 3
506 Daria Rd.
Pro,. to Subject
Sa~s poce
Gross Living Area
Total Rooms
Total Bedrooms
Total Bathrooms
Location
View
SI.
Quality
Age
3.21 miles NE
279,900
3,003
8
4
2.5
Good
Average
Q.30 Acres
Br& Vin/Good
28
'.
,
'.
Building Sketch
IFile No OOOO??SI Page #111
Owner Estate of Joan T. Heston et al
Prooertv Address 916 Gettvsbura Pike
Crtv Mechanicsbura COlJnl\l Cumberland State Pa Ii Code 17055-5325
Aoorniser Rabert A. Ensminoer CRREA PPA
30.83' 24.00'
Game Room
i;l i;l ill
g g Basemen!
FsrnltyRoom
30.83'
P~l_ip'-
6~~:l'
"""'~
Storage
,,,'
KilchBn
Lkllity
iri
o
Fn1iIyRoom
LMng Room
30.83'
S_.IC/\~YA!>fl'JY"
21.00'
Di~A.rea
'"
Dini'llRoam
2.
ill
GSr1lll"
ill
::
21.00'
8lo-'<:hCop"","QiOO5""beI'l~...ml",.,
Comments:
AREA CALCULATIONS. SUMMARY
~ Description NetSlz. Net Totala
GLAl Firat Floor 1928.11 1928.11
GLA2 Second Floor 950.69 950.69
aSMT Basement 662.00 662.00
pfp Deck 416.00
Pa tic 160.45
Porch 156.00 732.45
GAR Garage 567.25 567.25
Net LIVABLE Area (Raunded) 2879
LIVING AREA BREAKOOWN
BnNIlkckJlW'n Subtutal.
First Floor
2.00 x 6.00 12.00
30.93 x 30.83 950.69
27.S8 x 35.00 965.42
Second Floor
30.83 x 30.83 950.69
4 Items (Raunded) 2879
Form SKT.BJdSkl- "WinTQTAl' appraisal software by a la mode, inc. - l-$OO.ALAMODE
.,
.(
IFile No 00002251 Paoe #1?1
Site Sketch
Owner Estate of Joan T. Heston et aI
Prooertv Address 916 Gettvsbura Pike
City Mechanicsbura Coun'" Cumberland State Pa no Code 17055-5325
Aooraiser Robert A. Ensminoer CRREA PPA
GETTYSBURG PIKE
S._Copr<'llI1G:lOO5RDtt.nE......i~'
Comments:
AREA CALCULATIONS SUMMARY
Codo Description Net SIz. Net T utals
SITE Subject Sit. 16860.24 16860.24
Net SITE Area (Rounded) 16860
AREA BREAKDOWN
Breakdown Subtotals
Form SKT.BldSkl ~ "Win TOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE
"
'l
IFile No OOOO?251 paoe #131
Owner Estate of Joan T. Heston at al
Pron~Address 916 Gettvsburn Pike
Cit' Mechanicsburo Countv Cumbenand State Pa li Code 17055-5325
ADDraiser Robert A. Ensminner CRREA PPA
Location Map
Fonn MAP.LOC - 'Win TOTAL" appraisal software by a la mOde, inc. - 1-800-ALAMOOE
.1
'\
IFile No 00002251 P,oe #141
Flood Map
Owner Estate of Joan T. Heston at al
Property Add",ss 916 Gellvsburn Pike
City Mechanicsbura Countv Cumberland Stare P. 00 Code 17055-5325
ADDraiser Robert A. Ensminoer CRREA PPA
Prepared for:
Robert Ensminger Appraisers
www.interflood.com . 1-800-252-6633
916 Gettysburg Pike
Mechanicsburg, Pa 17055.5325
DAIVlWV.... V
A.
FlOODSCAPE
Fbod Hazards Map
M.p Number
420372001 OC
Effective Oete
February 1 S, 1980
For more in1onnation abOIJ'l
flood zones and flood
insurance. contact
Pow"'l'1!d by FloodSourcQ
877.n.FLOOD
I,UWW. tloodsource.com
@ lGGg.2006 Saure.Prose ~d/or FloodSource Corpor.ltions. Al rights reserved. P:;rhl!nh: 6,831 ,326 ~nd 6.678.615. Other patents pending. For Info; info@floodsourcf!.com
Form MAP.FLOOD - "WinTOTAL" appraisal software by a la mode, rnc. -1-800-ALAMDDE
'I -<
IFile No OOOO??,I Paoe #1,1
Owner
Pro art Address
Crt
A raiser
Estate of Joan T. Heston at al
916 Gett sbur Pike
Mechanicsbu
Robert A. Ensmin er CRREA PPA
File No. 0000225
Coun
Cumberland
State Pa
Ii Code 17055-5325
APPRAISAL AND REPORT IDENTIFICATION
This appraisal conlorms to ana 01 the 10110 wing delin~ions'
~ Compiete Appraisal (The act or prucess of estimating value. oran opinion of value. pertormed withoullnvoking the Departure Rule.)
o L1m~ed Appraisal (The act or process of estimating value. or all opinion of value. pertormed under and resunmg from invoking the
Depa~ure Rule.)
This report is lIIlll 01 the following types:
o Sell Cont.ined (A written repo~ prepared under Standards RlIle 2-2(a) of a Complete or limited Appraisal pertormed under STANDARD 1.)
~ Summary (A written report prepared under Standards ffule 2-2(b) of a Compiete or limited Appraisal pertormed under STANDARD 1.)
o Restrtcted (A written report prepared under Standards Rule 2-2(c) of a Complete or limited Appraisal pertormed under STANDARD 1.
restricted to the stated intended use by the specified client or intended user.)
Comments on Standards Rule 2-3
I certify tMt.to the best of my knowledge and be.ef:
The statements of lact cootained in this report are true and correcl.
L The reported analyses, opinions, and conclusions are limited only by the rnported assumptIOns and limiting conditions, and are my personal, impartial, and unbiased
professional analyses, opinions and conclusions.
l. I have no (or the specmedl present or prospective Interest In the property that is the sublect of this report. and no (or the specfiiedl personal interest with respect to the
partiesinvo.ed.
L I have no bias with respect to the property that is the subject of this report or the parties involved with this assignment.
L My engagement in this ass~nment was not contingent upon developing or reporting predetermined resuls.
1- My compensation tor completing this assignment is not contingent upon the development or reporting of a predetennined value or direction in value thai favors the cause
01 the c..nt. the amount of the value opinion. the attainment 01 a stipu_ted resu~. or the occurrence of a subsequent event ~rectiy re_ted to the intended use of this appraisal.
1_ My analyses, opinions and conclusions were ~velopetl and this report has been prepared, in confonnity with the Unifonn Standards of Professional Appraisal Practic6.
L I have (or have nof) made a personal inspection of the property that IS the sublect 01 this report
1_ No one provided significant real property appraisal assistance to the person signing this certification. (If there are exceptions. the name of each individual provi~ng signfiicant
real property appraisal assistance must be staled.)
Comments on Appraisal and Report Identification
Nate any departures from Standards Rules 1-3 and 1-4, plus any USPAP-related Issues requiring disclosure:
This is a Summa A raisal Re ort which is intended to com ( with the r ortin r uirements set forth under Standards Rule 2-2 b of the
Uniform Standards of Professional Practice as rom ulated b the A raisel Foundation. As such it re resents onl summa discussions of
the data, reason in and anal soo that were used in the a raisal rocess that were used to devel the a raiser's inion of value.
Su ortin documentation that is not rovided with the re art is retained in the a raiser's file. The de th of discussioo contained in this r ort
is s ecific to the needs of the client for the intended use stated below. The a raiser is not res onsible for unauthorized use of this r ort.
To devel the 0 inion of value the a raiser erformed a com lete a raisel rocess as defined b the Uniform Standards of Professional
A raisal Practice. This means that no de artures from Standard 1 were invoked. Standard 1 establishes the criteria for the devel ment of a
real ro ert a raisal.
PURPOSE OF THE APPRAISAL:
The ur ose of this a raisal is to estimate the fair market value of the sub'eet.
FUNCTION OR INTENDED USE OF THIS APPRAISAL:
1.h~Q!ended us~ of this report is to assist the client to establish a value for estate tax u oses. It is noted that the decedent owns an
undivided one-half interest in the r ert
APPRAISER:
vUI!
SUPERVISORY APPRAISER (only II required):
Signature:
Nan,,: .Robert A. Ensminger, CRREA. PPA
Oate Signed: 5/17/2006
State Certrt(ation #: Rl-D00952-l
or State LICense # Rl-000952-l
State PA
Expiration Date of Certification or License' 6/30/2007
Signature:
Name:
Oale Signed:
Slate Certif~ation #:
or State license #.
Slate:
Expiration Date of Certdication or license:
o Did 0 Did Not Inspect Property
Robert Ensminger Appraisers
FOIm IDS - 'Win TOTAL 'appraisal software by a la mode, inc. - 1-800.ALAMODE
", ~
[File No 00002251 paoe #161
DEFINITION OF MARKET VALUE: The mas! probable price which a propelty shOUld bfIng in a competilive and open mme! under all condilions
requisite to a fair sale. the buyer and seMer, each Picting prudently, knowledgeably and assuming the price is not affected by undue stimukJs. Implicrt in this
definition is the consummation of a sale as of a specified date and the passing of @e from seDer to buyer under conditions whereby: (1) buyer and seller are
typICally motIVated: (21 both panies are well IOtonned or well adVised. and each acting 10 what he considers his own best interest: (3) a reasonable time. allowed
for exposure In the open market; (4) payment is made in lenns of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price
represents the normal consideration lor the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with
lhesaie,
* Adjustments to the comparables must be made lor special or creati\le financing or sales concessions. No adjustments am necessary
for those costs which are normally paid by sellers as a result of tradition or law in a mar'Ket area; these costs are readily identifiable
since the seller pays these costs in virtually all sales transactions Special or creative financing adjustments can be made to the
comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the
prupMy or transaction Any adlustmen! ShOUld not be calculated on a mechamcal dollar for dollar cost of the financing or concession
but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the
appra.ers ludgement
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser's cMification Ihat appears in the appraisal report IS subject to the fol~wing
conditions:
1. The appraiser will not be responsible for matters of a legal nature thaI affect either the property being appraised or the trtJe to n. The appraiser assumes that
the IiIle is good and marketable and, therefore. will not render any o~nions about the iii.. The property. appraised 0f1 the basis of It being under responsible
ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions 01 the improvements and the sketch is included only to assist
the reader of the report in visoa~ling the property and understamjng the appraiser's determination of its size
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted
in the appraisal repM wflether the sublect sile is located in an identified Special Fbod Hazard Area. Because the appraiser IS not a surveyor. he or she makes
no guarantees, express or implied, regarding this determination.
4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do
so have been made beforehand.
5. The appraiser has estimated the value of the land In the cost approach at ils highest and best use and the improvements at their contributory value. These
separate valuations at the land and improvements must not be used in conjunction with any other appraisal and are invalid H they are so used.
6 The appraiser has noted in the appraisal report any ad\lerse conditions (slIch as, needed repairs, depreciation, the presence of hazardous wastes, toxic
substances, etc.) observed durinQ the inspection of the subject propel1y or that he or she became aware of during the normal research mvo~ed in performing
the appraisal. Unless otherwise staled in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or
adverse environmental conditions (including the presence of hazardous wastes, toxic substances. etC.l that would make the property more or less valuable, and
has assumed that there are no such conditions and makes no guarantees or warranties, express or imp~ed. regarding tile condition of tile property. The
appraiser will not be responsible for any such conditions that do eXIst or for any engineering or testing that might be required to discover wI1ether such
conditKms exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must nOl. be considered as an
environmental assessrnenl of the property.
7. The appraiser obtained the inlormation, estimates, and opinions that ware expressed in the appraisal report from sources thaI he or she considers to be
reliab. and beioves them to be true and correct The appraiser does not assume responsibility for the accuracy of Such ilems thai were furnished by other
parties
8. The appraiser Villi not disclose the contents ot the appraisal report ex"pt as proVided for In Ihe Unilorm Standards ot Prolessional Appraisal Practice.
9 The appraiser has based his or her appralsal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or
alterations on the assumption that completion of the impfO\lements will be performed in a workmanlike manner.
10. The appraiser must provide his or her prior wrttten consent before the lendericlient specified in tI1e appraisal report can distribute the appraisal report
(including conclusions about the property vakJe, the appraiser's Identity and professional designations, and references to any professional appraisal
organizations or the tirm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; tile mortgage
insurer: consulants: profession~ appraisal organIZations: any state or federally approved tinancial Institution: or any depanmenl, agency. or instrumentality
of the Uniled States or any state or the O~lrict 01 Columb_: except that the lendericl~nt may distilblrte the property description section of the repM on~ to data
collection or reporting servlce(s) wrthout haVing to oIltain the appraisers pnor wntien consent. The appraisers wntten consent and approval must also
be obtained before the appraisal can be conveyed by anyone to the pubic through advertising, pubtic relations, news, sales, or other media
Fredd" Mac Form 439 6-93
Page 1 ot 2
Fannie Mae Form 1004B 6-93
Robert Ensminger Appraisers
Form ACR - 'WinTOTAL" appraisal software by a la mode. inc. -1-800.ALAMODE
-,
"
IFile No OOOO??"I Pane #171
APPRAISER'S CERTIFICATION: The Appro"r certilles and agrees that
1, I have researched the subject market area and have selected a minimum of three recent sales of propertes most similar and proximate to the subject property
for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those ~ems of signHicant
'J3nalion. II a significant item in a comparable property is superior la, or more favorable than, the SUbject property, I have made a negative adjustment to reduce
\he adlusted sales pnce 01 the comparable and, il a s~nificant ilem in a comparab. property is intehor la, or less lavorable Ihan Ihe sublect property, I have made
a positive adjustment to increase the adjusted sales price 01 the comparable.
2. I have taken into consideratiQ(l the factors that have an impact on value to my development of the estimate of market vakJe in the appraisal report. I nave not
knOWingly Withheld any significant Intormation from the aopralsal report and I helieve, 10 Ihe best at my knowledge, that all statements and information in the
appraisal report are true and correct.
3. I stated in the appraISal report only my own personal, unbiased, and professional analysis, opinions. and conclusions, which are subject only to the contingent
and limning conditions specified in this form.
4. I have no present or prospective interest in the property that is the subject to thiS report, and I have no present or prospective personal interest or bias with
respect to the participants in the transaction. I did not base, either partially or completely, my analysis andior the estimate of market vaue in the appraisal report
on the race, color, religion, sex. handicap, famiial status, or national origin of either the prospective owners or occupants of the subject property or of the present
owners or occupants of the prOflerties in the "intly of the subject property.
5, I have no present or contemplated future interest in the subiect property, and neither my current or tuture employment nor my compensation for performing this
appraisal is contingent on the appraised value of the property.
6. I was not required to report a predetermined va"-1e or direction in value that favors the cause of the client or any related party, the amount of the value estimate.
the attainment of a specrtic resutt, or the occurrence 01 a subsequent event in order to receive my compensation amI/or employment for pertorming the appraisal. I
~d not base the appraisal report on a requested minimum valuation, a specifiC valuation, or the need to approve a specific mortgage loan
7 I pertormed thIS appraisal in conformity wilh the Umlorm Standards 01 Professional Appraisal Practice that were adopted and promulgated by the Apprarsal
Standards Board of The Appraisal foullclation and that were in place as of the effective date of this appraisal, with the exception 01 the departure provisioo of those
Standards, which does not apply. I acKnowledge that an estimate 01 a reasonable time for exposure in the open market is a condition in the delinilion of market vaue
and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have othef'lNise stated in the
reconciliation section,
8. I have personally inspected the interior and exterior areas of the SUbject property and the exterior of all properties listed as comparables in the appraisal report,
I further certify that I have 110ted any apparent or ~nown adverse conditions in the SUbject improvements, on the subject site, or on any site within the immediate
vicinity of the SUDlect property of whiCh I am aware and have made adjustments lor these adverse conditions in my analysis 01 the property value to the extent that
I had market eVidence 10 support them. I have also commented about the effect of the adverse coniltloos on Ihe marketability 01 the subject prope~y
g I personally prepared all conclusions and oplOlons aDoul the real estate thai were set lorth in the apprmsal report, II I reied on significant professional
assistance trom any individual or individuals in the performance of the appraisal or the preparation of tile appraisal report, I have named such individual(s) and
doclose<! the spec!ic tasks pertormed by them in the reconCiliation section of this appraisal report. I cert!y that any Individual so named is qual!ied to pertorm
the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take
rlO responsibility for it.
SUPERVISORY APPRAISER'S CERTIFICATION: H a supervisory appraiser signed the appraisal repon, he or she certifos and agrees that:
I direct~ supervise Ihe appraISer who prepared the appraisal repo~, have reviewed the appraISal report, agree win the stalements and conClusions 01 tne appraISer,
agree to De hound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal re~lt.
ADDRESS OF PROPERTY APPRAISEO: 916 Gettysburg Pike, Mechanlc.burg, Pa 17055-5325
;;~{;~
Dale Signed' 5/17/2006
State Cert!~ation #: RL-000952-L
or State license #: RL-000952-L
Slate: PA
Ex~ration Date 01 Certificat~" or License' 6/30/2007
SUPERVISORY APPRAISER (only if required):
Signature:
Name:
Date Signed:
State Certification #
or State license #
Stale'
Ex~ration Date of Certification or License:
o Old 0 Did Not Inspect Property
Frnddie Mac Form 439 6-93
Page 2 of 2
Fannie Mae Form 10048 6-93
Form ACR - "WinTOTAl' appraisal software by a la mode, inc. - 1-800-ALAMODE
-. I
Sovereign Bank
ESTATE OF
SOCIAL SECURITY #:
DATE OF DEATH:
Joan T. Heston
196-28-6872
March 8, 2006
Account #: 0042989363 Type: Checking
In the name of: Thomas K Heston or Joan T Heston
Date of Death Balance: $6,379.99
Int.(YTD) from 1/1/06 to 2/13/06
Accrued interest to date of death: $0.20
Other Info:
Open date: 4/11/94
$0.54
Account #: 1681735377 Type:
In the name of: Joan T Heston
Date of Death Balance:
Int.(YTD) from 1/1/06 to
Accrued interest to date of death:
Other Info:
Checking
Open date:
4/2/04
$31,582.85
2/13/06
$37.29
$91.87
Page 1 of 1
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2307 61631648.20092800 130 OHEST
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JOAN T DECD HESTON
JENNIFER A HIL~MAN ADM
916 GETTYSBUR~PIKE
MECHANICSBURG ~ 17055.5325
A 443,607,074
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Check No.
2307 61631648
PHILA TAX REFUND
12/05
48
$****338*00
REOlOH M. DISBURllltlO OFl'lC!.R
':00000051.8.: I;I.E131.1;1..81.1I" 01..01;01;
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COMMONWEALTH OF PENNSYLVANIA
STATE EMPLOYEES' RETIREMENT SYSTEM
30 NORTH THIRD ST STE 150
HARRISBURG, PA 17101-1716
1-800-633-5461
www.sers.state.pa.us
June 2,2006
JENNIFER A HILLMAN, EXECUTRIX
JOAN HESTON ESTATE
C/O HARRY L BRIKCER JR ESQUIRE
407 N FRONT ST
HARRISBURG PA 17101
Member SSN: XXX-XX-5833
Beneficiary SSN: XXX-XX-6872
Dear Beneficiary:
A check in amount of $664.34 will be mailed to you within two (2) weeks from the date of this letter.
The amount of $0.00 was withheld for Federal Withholding Taxes. If you have elected to rollover
then the taxable portion of $0.00 has been transferred to your qualified plans.
This payment represents your designated share of 100.00% in the Final settlement of the Account
of THOMAS K HESTON with this retirement system.
If the individual listed above was a member of the Retirement system before January 1, 1982, their
contributions prior to that date were taxed as part of their gross income at that time. Therefore, no
taxes are being withheld on that portion of their contributions. The difference between the amount of
your payment and your share of the deceased member's non-taxable contributions, if any, is
taxable for federal income tax purposes.
This payment has been reported to the Internal Revenue Service. If a 1 099R form is not enclosed
with this letter, you will receive one prior to January 31 of next year, with the necessary tax
information regarding this payment. Under current law there are no Pennsylvania state or local
taxes on any benefits paid from this system.
This letter and the 1099R form that you receive should be kept in a safe place, as you will need the
information when filing your Federal Income Tax Return. This is the only notice you will receive.
There is a $5.00 charge for each request of duplicate information.
Sincerely,
~,,~ m. lh~
Linda M. Miller, Director
Benefit Determination Division
BEN31 FSL
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$ :~~:~:~~;~~.~i~:~~:~6.64.U:34.
JENNIFER A HillMAN, EXECUTRIX
JOAN T HESTON ESTATE
C/O HARRY l BRIKCER JR ESQUIRE
407 N FRONT ST
HARRISBURG PA 17101
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National City"
Consumer Loan SeNices
National City Bank
Consumer Loan Services
PO Box 5570
Cleveland, OH 44101-0570
May 24, 2006
Cumberland County Courthhouse
1 Courthouse Square
Carlisle, P A 17013
Re: The Estate of Joan Heston
Case No. 2106287
Account Number 44892981610 19189("Account")
Account Balance $27,504.34
Dear Sir/Madam:
National City has recently been informed that our customer is deceased, and we wish to
file a claim into the estate of Joan Heston.
Our claim is based upon the referenced Account. As of the date of this letter, the
Account Balance of$27,504.34 is due and owing. Enclosed is a claim form which we
wish to present to this court, and we are forwarding the same to the attorney and/or
fiduciary representing the estate.
Please forward correspondence, disbursements and hearing notices regarding this matter
to the attention of the undersigned. We thank you in advance and appreciate your
cooperation.
Sincerely,
(){L~llct5ttR
Chrity L Bell
CLS Estate Claims Specialist
1.866.622.4257 Ext. 67464
Fax No. 440-546-6711
cc: Jennifer A Hillman
Harry L Bricker, Esq,
Notice: See Reverse Side for Important Information
.. ,),
-I https:/lwww.mortgage.com - Account History - Microsoft Internet Explorer
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Loan Number
Loan Term
Interest Rate
Principal
Payment Amount
Due Date
Current Date
0644162216
360
3.75000%
$164,713.69
$796.56
09/01/2006
09/06/2006
Making more possible
'ABN+AMF
9/6/2006